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HMRC internal manual

VAT Construction

‘Approved alteration’ of a ‘protected building’ (rules prior to 1 October 2012): about this section

This section provides guidance on when the ‘approved alteration’ of a ‘protected building’ is zero-rated. The first part of this section (VCONST08100 to VCONST08800) covers the position as it was prior to the changes in law that took place with effect from 1 October 2012. The second part, which is covered in VCONST08900 to VCONST08970 sets out the changes that occurred after that date. ‘Protected buildings’ is a VAT term and doesn’t include all listed buildings or scheduled monuments (this is explained further at VCONST08200).

The zero rate applies to the ‘approved alteration’ of a listed building, or scheduled monument, that is a building:

  • ‘designed to remain as or become a dwelling or number of dwellings’ (VCONST14300)
  • intended for use solely for a ‘relevant residential purpose’ (VCONST15000)


  • intended for use solely for a ‘relevant charitable purpose’ (VCONST16000).

There are occasions when the supply must be apportioned (VCONST08800).